Paul and Patricia live in a common law state. They have elected to file separately. Paul has a salary of $$50,000$ and a dividend of $$120.$ Patricia has a salary of $$65,000$ and a dividend of $$40.$ Because they live in a common law state,

Paul will have to report what amount as his gross income?

$$57,580$

$$57,620$

$$50,120$

$$50,000$